What are electronic means for tax authorities in Vietnam to send decisions, notifications and other documents to taxpayers?

What are electronic means for tax authorities in Vietnam to send decisions, notifications and other documents to taxpayers?

According to Clause 2, Article 5 of Circular 19/2021/TT-BTC, the tax authority sends decisions, notifications and other documents to taxpayers by electronic means as follows:

- Electronic decisions, notifications, and other documents from the tax authority are sent to the taxpayer's e-tax transaction account at the General Department of Taxation's portal and to the email address registered with the tax authority as specified at Point c, Clause 1, Article 10 of Circular 19/2021/TT-BTC.

For individuals who register to receive results via mobile phone, the tax authority sends a message to notify the taxpayer through the mobile phone number registered with the tax authority about the sending of these decisions, notifications, and documents.

- In cases where taxpayers register and conduct electronic transactions through the government authority's portal, the tax authority sends to the government authority's portal for onward delivery to taxpayers.

- In cases where taxpayers perform administrative procedures under the “one-stop integrated mechanism” and conduct electronic transactions through the government authority's portal, the tax authority sends to the government authority's portal for onward delivery to taxpayers.

- In cases where taxpayers register and conduct electronic transactions through the T-VAN service provider, the tax authority sends to the information exchange system of the T-VAN service provider for onward delivery to taxpayers; simultaneously, it sends to the taxpayer's e-tax transaction account at the General Department of Taxation's portal.

- In cases where taxpayers authorize an organization providing tax services to conduct e-tax transactions according to the provisions of the Tax Administration Law 2019, the tax authority acts according to the stipulations at Point a, Clause 2, Article 5 of Circular 19/2021/TT-BTC, and simultaneously sends to the email address of the tax agent.

- In cases where organizations or individuals declare and pay taxes on behalf of other organizations or individuals as stipulated at Clause 5, Article 7 of Decree 126/2020/ND-CP, the tax authority sends to the email address of the declaring organization or individual; if the taxpayer has an e-tax transaction account on the General Department of Taxation's portal, it is simultaneously sent to the taxpayer's email address.

- Decisions, notifications, and other documents from the tax authority that have already been sent to taxpayers through the General Department of Taxation's portal, the government authority's portal, or the T-VAN service provider are archived on the General Department of Taxation's portal.

- Taxpayers can use the e-tax transaction account provided by the General Department of Taxation's portal to access decisions, notifications, and other documents sent by the tax authority through the General Department of Taxation's portal, the government authority's portal, and the T-VAN service provider.

What are electronic means for tax authorities in Vietnam to send decisions, notifications and other documents to taxpayers? (Image from the Internet)

What methods can taxpayers choose to conduct e-tax transactions in Vietnam?

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers can choose the following methods to conduct e-tax transactions through:

- The General Department of Taxation's portal.

- The National Public Service Portal, the Ministry of Finance's portal connected to the General Department of Taxation's portal.

- Other competent state authority portals (except Point b, Clause 5, Article 4 of Circular 19/2021/TT-BTC) connected to the General Department of Taxation's portal.

- T-VAN service providers approved by the General Department of Taxation to connect to the General Department of Taxation's portal.

- Electronic payment services of banks or intermediary payment service providers to conduct e-tax payments.

What are methods for taxpayers to prepare and submit e-tax dossiers and e-state budget payment documents in Vietnam?

According to Clause 5, Article 4 of Circular 19/2021/TT-BTC, taxpayers prepare and submit e-tax dossiers and e-state budget payment documents by one of the following methods:

- Prepare e-tax dossiers and electronic State Budget payment documents online on the General Department of Taxation's portal/ the competent state authority portal/through the T-VAN service provider:

+ The taxpayer accesses the General Department of Taxation's portal/ the competent state authority portal/ the service provider's portal; prepares the e-tax dossiers and electronic State Budget payment documents online at the portal chosen by the taxpayer, signs electronically, and submits to the tax authority.

+ The T-VAN service provider is responsible for transmitting the taxpayer's e-tax dossiers and electronic State Budget payment documents to the General Department of Taxation's portal as stipulated at Point b, Clause 1, Article 46 of Circular 19/2021/TT-BTC.

- For tax declaration files only, taxpayers can also choose to prepare the tax declaration files using software or declaration support tools provided by the tax authority or by the taxpayer that meets the tax authority's data format standards; afterwards, the taxpayer accesses the chosen portal, signs electronically, and submits the e-tax declaration files to the tax authority.

- For e-tax payments through the electronic payment services of banks or intermediary payment service providers, taxpayers access the bank or intermediary payment service provider's information exchange portal and prepare the electronic State Budget payment documents according to the bank or intermediary payment service provider's instructions.

The bank or intermediary payment service provider transmits the taxpayer's e-tax payment information to the General Department of Taxation's portal as stipulated in Article 21 of Circular 19/2021/TT-BTC.